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Commissioner of Income-Tax, West Bengal v Calcutta National Bank Ltd   flag 

[1959] INSC 40; 1959 2 SCR Supl 660; AIR 1959 SC 928
Supreme Court of India
India
20th April, 1959

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)
Income Tax Act (Vic)
Finance (No. 2) Act, 1939 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1988] SC 460 [1988] SC 460 United Kingdom - Scotland circa 1988 flag 3
United Commercial Bank Ltd , Calcutta v the Commissioner of Income-Tax, West Bengal [1957] INSC 56; [1958] SCR 79; AIR 1957 SC 918 Supreme Court of India India 23 May 1957 LIIofIndia flag 5
Sardar Indra Singh and Sons Ltd v Commissioner of Income-Tax, West Bengal [1953] INSC 50; [1954] SCR 167; AIR 1953 SC 453 Supreme Court of India India 23 Sep 1953 LIIofIndia flag 1
IRC v Buxton Palace Hotel (1948) 29 Tax Cas 329 United Kingdom circa 1948 flag 2
Commissioners of Inland Revenue v Desoutter Bros Ltd (1945) 29 Tax Cas 158 United Kingdom circa 1945 flag 1
IRC v Desoutter Bros Ltd (1945) 29 Tax Cas 155 United Kingdom circa 1945 flag 4
Mellows v Buxton Palace Hotel Ltd (1943) 25 Tax Cas 507 United Kingdom circa 1943 flag 1
(1941) 29 Tax Cas I4 (1941) 29 Tax Cas I4 United Kingdom circa 1941 flag 1
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 37
[1940] AC i055 [1940] AC I055; (1940) 81 TR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 1
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
(1930) 1 KB 563 (1930) 1 KB 563 United Kingdom circa 1930 LexisNexis / Westlaw flag 1
Commissioners of Inland Revenue v The Tyre Investment Trust, Ltd (1924) 12 Tax Cas 646 United Kingdom circa 1924 flag 4
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd [1924] LR 1 KB 390; 12 Tax Cas 657 United Kingdom circa 1924 LexisNexis / Westlaw flag 30
Commissioners of Inland Revenue v The South Behar Railway Co , Ltd (1923) 12 Tax Cas 687 United Kingdom circa 1923 flag 1
Commissioners of Inland Revenue v Korean Syndicate, Ltd (1921) 12 Tax Cas 181 United Kingdom circa 1921 flag 11
Gittus v Inland Revenue Commissioners (1921) 2 AC 81 United Kingdom circa 1921 LexisNexis / Westlaw flag 4
1 KB 563 1 KB 563 United Kingdom circa 1924 LexisNexis / Westlaw flag 1

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